Venezuela

VE VESBs.S. Spanish
Pros
Widespread use of US dollars and cryptocurrencies to bypass state-controlled monetary systems and hyperinflation.
Minimal enforcement of tax regulations and labor laws due to state institutional collapse and informal economy.
Low cost of living for dollar-earners and access to high-quality private services in specific urban pockets.
Cons
High levels of systemic corruption and legal insecurity threatening private property rights and business operations.
Severe infrastructure failures including frequent power outages, water shortages, and unreliable internet connectivity across the country.
Extensive state interventionism and arbitrary regulatory changes creating a volatile and unpredictable business environment.

Long story short: The bolivar is worthless, everyone pays in cash dollars, and the tax office has neither the means nor the will to hunt you down.

The flip side: corruption is everywhere, the rules shift with the whims of whoever holds power, and local banks are best avoided, keep your cash close.

Other than that: in Caracas's wealthy neighborhoods, private security fills in for an absent state, the food is excellent, the landscapes are stunning, and the oil potential remains huge for whoever waits it out.

VERYLOW TAX 1.8/10 HOLDING 1/10 DIVIDENDPIPELINE 0.7/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2/10

Will your income be taxed?

Long story short: YES, A LOT.
They'll shear you for up to 34% at the top marginal rate in Venezuela, and the taxman has long arms: linger a bit too long, park your economic interests here, and the net closes.

Steep rate, wide catchment: the classic combo of states that don't let go of their cash cows. Don't expect a plane ticket to fix it.

01.1 Income tax
Personal income tax
6 → 34%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 8 brackets
Bracket (USD)Rate
0 – 566%
56 – 839%
83 – 11112%
111 – 13916%
139 – 16720%
167 – 22224%
222 – 33429%
334 +34%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
Extended-stay test
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: YES, A LOT.
Venezuela runs the full shearing kit on wealth: capital gains at 34%, plus an annual wealth tax above a threshold (top rate 0.3%).

Flow, stock, transfer: every angle gets clipped. Holding assets here is how you feed the machine.

02.1 Investment income
Capital gains
34%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 16%
1 – 29%
2 – 312%
3 +16%
3 – 420%
4 – 524%
5 – 829%
8 +34%
Dividend tax
34%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesflat
Interest income
34%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 566%
56 – 839%
83 – 11112%
111 – 13916%
139 – 16720%
167 – 22224%
222 – 33429%
334 +34%
02.2 Wealth & estate
Wealth tax
0 → 0.3%
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesprogressive · threshold 8,339,850
Bracket (USD)Rate
0 – 8,339,850exempt
8,339,850 +0.3%
Inheritance system
APPLIES
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesheir-based · 5 heir classes
HeirTop rateAllowance
Spouse
Children
Siblings
Other relatives
Non-relatives
02.3 Crypto
Crypto · tax regime
PROGRESSIVE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesRate: 34% · Cryptocurrency gains are treated as taxable income under the general Income Tax Law (ISLR), with progressive rates for individuals reaching up to 34%. Under Presidential Decree No. 3.719, taxpayers who generate income in cryptocurrencies must calculate and pay their tax obligations in the same cryptocurrency. Additionally, a 3% Large Financial Transaction Tax (IGTF) applies to payments made in crypto-assets (other than the now-defunct Petro) to 'Special Taxpayers'. While the state-backed Petro was discontinued in early 2024 and the regulator SUNACRIP has faced restructuring, the underlying tax obligations for digital assets remain in effect.
Crypto-to-crypto
TAXABLE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentaireseach swap counts as a disposal — gains realised at every trade
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: NO.
Corporate tax in Venezuela is 34%, no IP-box mercy, VAT at 16 on top.

Operationally, running a company here is fine; fiscally, the state helps itself to a fat slice of every unit of profit. You do the work, they skim the cream.

03.1 Rates
Corporate tax
15 → 34%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesprogressive · +0.5% Science, technology, and innovation contribution (LOCTI) for companies in general economic activities (applied on gross income) · +1% Contribution to support Organic Law on Sports for companies with annual net profit exceeding 20,000 TU (860,000 VES) · +1% Anti-drugs contribution for companies employing 50 or more employees (applied on operating profit) · +9% Special contribution for the protection of pensions applied on total payments to workers for salaries and non-salary bonuses · +20% Windfall tax on extraordinary oil prices (applied on the difference between quoted price and budgeted price per barrel)
Bracket (USD)Rate
0 – 11115%
111 – 16722%
167 +34%
VAT standard rate
16%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentaires3 distinct tiers in force
0%8%16%
Food & drink
0%
food
16%
non-alcoholic
16%
alcohol
Print media
0%
books
0%
newspapers
Culture
0%
cultural events
0%
theatre
0%
museums
0%
sports
Transport
0%
public transit
0%
rail
8%
air
Hospitality
16%
hotels
16%
restaurants
16%
takeaway
Health
0%
pharma
Energy
0%
electricity
Utilities
0%
water
Digital & telecom
16%
telecom
16%
broadcast
Agriculture
0%
farm inputs
0%
animal feed
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
NO CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairesno criminal liability · Venezuela does not have a specific 'Abuse of Corporate Assets' (Abus de Biens Sociaux) criminal statute. While the Penal Code prohibits 'Apropiación Indebida' (Misappropriation) under Article 466, this offense requires 'perjuicio ajeno' (harm to another). In the case of a solvent company with a sole shareholder, Venezuelan legal doctrine and jurisprudence generally hold that the owner cannot criminally misappropriate from their own entity as there is no third-party victim. Such actions are treated as civil breaches of administrative duties under Article 266 of the Commercial Code or as tax irregularities (de facto dividends) by the tax authority (SENIAT).
Shareholders privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistro Mercantil (Servicio Autónomo de Registros y Notarías - SAREN)
Directors privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistro Mercantil (Servicio Autónomo de Registros y Notarías - SAREN)
03.3 Incorporation cost
In this country, the most standard company form is called Compañía Anónima (C.A.) (Corporation). The costs below are for incorporating a company in its simplest form, for reference only.
SAREN Registration and Notary Fees (anchored to Petro unit)
USD 17
Legal and Professional Incorporation Services
USD 58
Mandatory Commercial Publication in Local Newspaper
USD 12
Total
USD 87

A good fit for a holding?

Long story short: NOT REALLY.
Venezuela has a moderate 33-treaty network, but no participation exemption: dividends from subsidiaries land straight in the corporate schedule (34%).

Fine for operational subsidiaries; as a pure holding base, you're feeding the local taxman at every distribution.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
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Source et informations complémentairesworldwide corporate taxation
Participation exemption
NONE
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno dividend participation exemption regime
CFC rules
APPLY
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesVenezuela utilizes an international fiscal transparency system targeting entities in low-tax regions. Under this regime, domestic taxpayers must report income from controlled foreign subsidiaries on an accrual basis and are required to declare these specific investments to the tax authorities.
04.2 Withholding tax · non-resident
WHT · dividends
34%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
32.3%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
30.6%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
NONE
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Source et informations complémentairesno punitive rate on record
04.3 Treaty network
Treaties signed
31
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
2
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Source et informations complémentairesin negotiation
Tax treaty network
origin · VE 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with VE.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Venezuela taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
ALLOWED
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Source et informations complémentairesnaturalised citizens may keep their existing nationality
05.2 Citizenship paths
Residence
10 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
5 years
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Source et informations complémentairesavailable path to naturalisation
Birth
jus soli
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Source et informations complémentairesavailable path to naturalisation
Descent
1 gen
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Source et informations complémentairesavailable path to naturalisation
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: NO.
Foreign tax offices see next to nothing of what you do in Venezuela: it has signed few exchange frameworks.

But the corporate registries are public: your shareholdings and directorships are one search away for anyone curious. Invisible from abroad, on display at home.

Multilateral reporting frameworks 0/9 active
CRS
CARF
FATCA
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: YES.
Venezuela sits on an international embargo list (UN, US or EU sanctions). This is not blacklist friction, it's the financial death penalty: correspondent banking is gone, payment rails refuse the corridor, and simply transacting with the country can put you on a sanctions desk's radar.

Whatever the tax math says, the jurisdiction is radioactive. Walk away.

Blacklist exposure Listed by 2 authorities
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: NO.
Press freedom in Venezuela is locked down (RSF rank #160). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.

Small mercy: crypto isn't formally banned.

08.1 Press freedom
Press freedom · RSF index
160/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 29 · ↓ 4 ranks year-on-year
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record

Connected to the world?

Long story short: COMPLETELY CUT OFF.
Venezuela is unplugged from the global money grid: 2/11 of the services we track work here. No Stripe, no Amazon, and almost nothing around them either.

Whatever your plan is, the payment layer gets built from scratch, with local banks and local rules. Come for other reasons; connectivity isn't one of them.

Accept payments 1/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 0/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

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